Formalities - payment 'under protest'

[govindaraju velugula]

For making payment 'under protest' to govt. what formalities, we have to complied with department under service tax law

AI Summary

No Formalities Needed for Service Tax Payment 'Under Protest,' Just Indicate on GAR-7 or Correspondence. A query was raised regarding the formalities required for making a service tax payment 'under protest' to the government. The response clarified that no specific formalities are necessary. It is sufficient to indicate on the GAR-7 challan or in correspondence with the department that the payment is made under protest. Even if the phrase 'under protest' is not used, if there are departmental directives to make the payment and the taxpayer intends to contest the case on merit after payment, it will be considered as made under protest by appellate authorities.